Can client who works from home 95% of the time. What Utilities can be taken? Lights, gas, water, internet service? Thank you for your help!

[ce-jonese]

I was told only electricity and gas can be taken for employee working from home 95% of the time.  Client also uses water, and internet, can that be taken?

[abctax55 · Accepted solution]

Per the TCJA-2017, it won't matter as employee business expenses are no longer deductible. 

You *might* get some on the state return, depending on conformity.

[ce-jonese]

Thank you so much abctax55!  While waiting for an answer, I did research, and to my surprise, they are no longer deductible 😞  Thank you for your good advice!

[TaxMonkey]

Yes, water I would normally use business percent of home.  For Internet I generally do not consider that to be an office in home utility, but rather more of a direct business expense and allocate a different percentage, usually higher, to business use.

[ce-jonese]

Thank you TaxMonkey!  I appreciate your help!